FARM 
ACCOUNTS 

SMITH & THOMAS 



LAUREL BOOK CO, 




Class 
Book 



COPYRIGHT DEPOSIT. 



FARM ACCOUNTS 



BY 



CHESTER W. SMITH 

superintendent of schools, columbia county, wisconsin. author of 
"a summer of Saturdays" 

AND 

S. M. THOMAS 

PRINCIPAL OF COLUMBIA COUNTY, WISCONSIN, NORMAL 



1913 
THE LAUREL BOOK COMPANY 

Educational Publishers 
PHILADELPHIA CHICAGO DES MOINES 






COPYRIGHT, 1913 
BY 

THE LAUREL BOOK COMPANY 



. 







©GI.A358712 



TABLE OF CONTENTS 



USE AND PURPOSE 5 

ORDERS, BILLS AND RECEIPTS 9 

EXPENSE ACCOUNTS 22 

ACCOUNTS WITH MATERIALS 27 

LUMBER MEASUREMENTS 33 

BUSINESS LETTERS 36 

CHECKS, NOTES, DUE BILLS 38 

MEMORANDA '. 42 

ACCOUNT PROBLEMS 43 

DAIRY PROBLEMS 46 

CORN PROBLEMS 53 

FENCING 57 

WEEDS AND SEEDS 59 

GARDEN AND ORCHARD 64 

SCALE TICKETS 67 

FOOD REQUIREMENTS 70 

HOUSEHOLD PROBLEMS 74 

MISCELLANEOUS PROBLEMS 76 

ABBREVIATIONS 79 

GLOSSARY 80 



A WORD AS TO THE USE AND PURPOSE. 



No successful merchant attempts to conduct his business 
without some system of bookkeeping. It is one of the first 
essentials of his work, by means of which he is able to find 
out what part of his business is paying and what part is 
losing. 

Every prosperous manufacturer determines, with the 
greatest possible care, the cost of producing the things 
which he manufactures. 

It is just as essential that the farmer keep accounts, by 
means of which, he can tell the things that are profitable to 
raise and those enterprises he is conducting at a loss. 

FARM ACCOUNTS should show two things : 

(i) What the farmer is producing or dealing in. 
(2) On what the farmer is gaining or losing in his 
business. 

To keep a complete account of the various enterprises of the 
farm requires some time and considerable training. But the 
training consists more in getting the habit than in learning 
the method. 

The purpose of this book, FARM ACCOUNTS, is to pre- 
sent the simplest methods of keeping accounts, and to provide 
school work of so practical and interesting a character, that 
the boys and girls in our rural schools will be able to learn 
those methods and also will acquire the habit of using them. 

If accounts are to be kept on the farm, our schools must 
teach FARM ACCOUNTS to the children of to-day— the 
farmers of tomorrow. 



If conservation is to be observed where it means most to all 
of the people, the farmer must be provided a way to learn how 
to conserve that vital requisite to human life and comfort — 
the farm. 

A knowledge of FARM ACCOUNTS constitutes the begin- 
ning of an education for economy by showing what pays and 
how wisely to save. 

This book may be very profitably used in rural schools, state 
graded schools and by high school review classes in arithmetic. 
In the schools where the course of study seems to be already 
overcrowded, the following suggestions may be helpful : 

FARM ACCOUNTS is not intended as an extra study, 
but rather as a substitute for the much less important 
topics usually found in the ordinary textbooks on 
arithmetic. Among the topics that may be profitably omitted, 
and FARM ACCOUNTS taught, are Exchange, True 
Discount, Bank Discount, Longitude and Time, the sec- 
ond case in Commission, Compound Interest, Stocks and 
Bonds, Partial Payments with more than two payments, Cube 
Root, and all of the most difficult and non-practical miscel- 
laneous problems. 

The wise educator will no doubt think of many other' things 
being taught that are of far less value than FARM AC- 
COUNTS. 



TO THE1TEACHER. 



We cannot too earnestly urge upon the teacher, who uses 
this book, the necessity of careful preparation for every reci- 
tation. Plan the work so that every assignment of the next 
lesson is fully understood by teacher and pupils, and also, so 
that it is a step from the known to the next new topic to be 
learned. 

Make the work real by getting real business paper such as 
bills, accounts, notes, etc., that have been made out in real busi- 
ness. 

Do everything possible to inspire in the pupils, pride 
in doing correct, neat and praiseworthy work. 

GENERAL DIRECTIONS. 

Both the teacher and the pupils should thoroughly under- 
stand and fully appreciate : 

i. That the standard for marking answers in multiplica- 
tion, addition, subtraction, and division should be either 
100% or zero. Accounts in business when footed up, are 
either right, or they are wrong. 

2. All definitions and explanations given in this book 
are for the purpose of directing the pupil to do certain 
things. Pupils will learn definitions of terms by using the 
terms. 

3. You are to begin actual work at once. That is, in- 
stead of drilling pupils to repeat the definition of a bill, 
get them to copy a form of a bill, .and afterwards 
to make up other bills with items coming within their own 



8 FARM ACCOUNTS 

experience by using the names of places and merchants 
familiar to them. It is practice in doing real business work 
that results in the mastery of the work. 

4. Practice makes perfect only when it is perfect prac- 
tice. Insist upon careful, painstaking work in every paper 
you accept as "good enough." Papers that are lacking in 
accuracy or neatness, or show evident carelessness in prepa- 
ration should be corrected, again and again, if necessary. 

5. Every pupil is interested in what he is learning to do 
well. Here are the three stages in learning a thing which 
requires practice : 

First, Novelty, when all are enthusiastic. 

Second, Drudgery, when weak natures get tired and 
quit. 

Third, Skill, when enthusiasm returns and success 
results. 

THE EIGHT DIRECTIONS, IN THEIR ORDER OF 
IMPORTANCE. 

1. Add, subtract, multiply and divide correctly. 

2. Spell every word correctly. 

3. Capitalize correctly. 

4. Punctuate correctly. 

5. Rule with ruler, using comparatively the same spaces 
between the ruled lines, and between the words, as in this 
book. 

6. Be neat, write on the line, do not erase but take 
another paper and try again to do your best. Write with 
ink. 

7. Rewrite the example until you have made a perfectly 
correct copy. 

8. Make up other examples or bills, using different items, 
persons and places. 



FARM ACCOUNTS 



ORDERS, BILLS AND RECEIPTS. 

Copy the following bill. It is an itemized store bill re- 
ceived by W. H. Moreland, a farmer, from J. W. Dalton, 
a merchant, who deals in shoes. Begin by following Direc- 
tion 5, found on page 8. If you prefer, use lead pencil 
to rule paper with, but write with ink. 

Note — It is always best to use good paper about eight 
inches by ten inches — the kind that has ruled lines. 



Example 1. 



Portage, Wis., SVfrn/ 2, 191.*. 

In account with, 

J. W. DALTON, 
Dealer in Up-To-Date Shoes in All Styles. 



Jan. 

a 
14 

Feb. 
u 


3 
« 

1 

<< 


3 pr. Men's Shoes @ $3.00 
2 " Boys' " @ $2.75 
5 Shoe Laces @ 5c 

1 pr. Women's Rubbers 

2 pr. Children's Shoes @ $1.00 

Am't due 


$ 


9 

5 

2 


00 
50 
25 
75 
00 




$ 


17 


50 



10 FARM ACCOUNTS 

Example No. I is an itemized bill because it gives each 
item bought, with the price and total'cost of each, and the 
date on which every item was purchased. Notice that the 
names of the things, mentioned in the bill as the objects 
bought, are capitalized. Follow all of the Eight Directions 
in your work with Example No. I. 

Questions, Example No. 1. 

i. Where are the double lines placed? 

2. Where are the single lines placed? 

3. Which parts in the heading of the bill will remain in 
Mr. Dalton's bills and which parts or words will change in 
making out his different bills? 

4. W'here are the apostrophies placed in forming the 
possessives and why? (Find out from your grammar if you 
do not know.) 

5. Which is the dollars column and which is the cents 
column? 

6. Which of the two columns is wider, dollars or cents? 
Why? 

7. Why is there not a column for mills? 

8. What abbreviations are used? Which have periods 
after them? 

9. Did Mr. Moreland pay the bill? Why do you think 
so? 

10. Count the capital letters in your copy and those in 
the book; are they the same in each? 

11. Name the branches, which you have studied in 
school, that you are learning to apply in studying FARM 
ACCOUNTS. 



FARM ACCOUNTS 
Example 2. 



11 



Portage, Wis., S$/w. 3, 191 4. 

IV. t?t. cyif&peland, 

In account with, 

J. W. DALTON, 
Dealer in Up-to-Date Shoes in All Styles 



Apr. 



To Mdse 



Rec'd payment, 



% 17 



50 



Example No. 2 is a Statement, that is, a bill which is not 
itemized. We may suppose that Mr. Dalton sent the state- 
ment to Mr. Moreland because the latter did not pay the 
bill before this date. 

Copy Example No. 2 and follow the Eight Directions. 

Questions, Example No. 2. 

1. Who made out the statement? 

2. Who paid the $17.50 and to whom was it paid? 

3. Why is the word "who" used in one place and 
"whom" in the other in question 2? 

4. Why did not Mr. Dalton send an itemized bill the 
second time? 

5. Who kept this statement after it was paid ? Why? 

6. Is your copy of Example No. 2 better writing than 
of No. 1 ? 



12 FARM ACCOUNTS 

The reason Mr. Moreland kept the statement after he had 
paid it is, that Example No. 2 is a receipt, or a receipted 
statement, or a receipted bill. With it Mr. Moreland can 
prove that he has paid Mr. Dalton for the shoes and other 
things he bought. 

Example 3. 

Portage, Wis., ^Maw 3, 191 £. 
Received of Jf. Jft. lAlwe/cmiJ, 

<7ev&n£een and — Dollars, 

in full of all account. 

J. iK ®a/tc«. 

Example No. 3 is a form of a receipt. It is not a bill nor a 
statement, but a simple receipt showing that Mr. Moreland 
has paid the sum of $17.50 to Mr. Dalton, on May 3, 1914. 

Copy Example No. 3 and follow all of the Eight Direc- 
tions. 

ONE WAY TO MAKE PRACTICE INTERESTING. 

Have the class in Farm Accounts number. Then suppose No. 
1 owes $2.00 for instance, to No. 2; No. 2 owes the same to No. 
3, No. 3 to No. 4, and so on around the class, the last one owing the 
$2.00 to No. 1. 

Then suppose every one pays his debt and gets a receipt for 
the same. In this way every pupil is doing actual business with 
some one in the class. If a receipt is not correct in every respect, 
the pupil to whom it is given should hand it back for correction. 

These numbers should be kept, for they will be needed in future 
work in the class for practice in making out orders, bills, etc. 
When each member of a class gets the habit of inspecting every 
piece of written work carefully, to see whether it is correct, suc- 
cess is sure. 



FARM ACCOUNTS 13 

Questions, Example No. 3. 

i. Who keeps a receipt, the one who pays, or the one 
who receives? 

2. Who signs a receipt, the payer or the receiver of the 
money? 

3. Have you ever seen a store bill? 

4. Should farmers keep receipts when they pay bills? 
Why? 

5. What are the essential things, or words, in a receipt? 
You can buy a small receipt book for five or ten cents. 

Example 4. 

Fergus Falls, Minn., Jan. 20, 1914. 

Win. Toole & Son, 

Baraboo, Wis. 

Gentlemen: Please send me the following goods by 
mail. I enclose P. 0. Order for forty cents in 
payment of the same. 

No. 12 Bronze Pansy Seed, 1 pkt. 15c 

No. 16 Cardinal Pansy Seed, 1 pkt. 10c 

No. 31 Rose Lilac Pansy Seed, 1 pkt. 5c 

No. 314 Double Hollyhock Seed, 1 pkt. 10c 

Total 40c 

Address 



rPi/iuxan, z&. wtMWO&h, 



Example No. 4 is an order for goods. Wm. Toole & Son, 
are seedsmen and make a specialty of pansy seeds. The 
numbers used at the left, in the order, are taken from their 
catalogue. "Pkt." stands for packet. 

Copy the above order and follow the Eight Directions. 



14 



FARM ACCOUNTS 
Example 5. 



Baraboo, Wis., Jan. 23, 191^. 






> tAlii 



vn. 



In account with, 

WILLIAM TOOLE & SON 
Pansy Specialists, Plants and Seeds. 



Jan. 


23 


To 1 pkt. Bronze Pansy Seed, 




15c 


u 


n 


" " " Cardinal, " " 




10 


a 


it 


" " " Rose Lilac," " 




05 


n 


a 


" " " Double Hollyhock Seed, 

Total 
Rec'd Payment, 




10 






40c 






OT 



Questions, Examples Nos. 4 and 5. 

i. Why is not order No. 4 ruled like a bill? 
Ans. It may be, but more often the farmer writes his orders 
for goods on common letter paper. 

2. What do the letters "P. O." mean? 



FARM ACCOUNTS 15 

3. What is a postoffice order and where is it obtained? 

4. What would be the cost of a P. O. order for forty 
cents? 

5. Would the above order come by regular mail, or by 
parcel post? (It is well to get a book of your postmaster 
and learn about this.) 

6. Who wrote order No. 4 and who wrote the bill? 

7. Why does the date in the order differ from that of 
the bill? 

8. What is the meaning of the letters "J- T." in the bill? 
Ans. These are the initials of the person who filled out and 
signed the bill. In this bill they mean "John Toole," who 
is one of the firm. 

9. What are the small dots in the order called? 
Ans. They are called "leaders" and are used for conveni- 
ence. Of what use are they? 

10. W r hat are the little marks that look like double apos- 
trophies called? Ans. They are called "ditto" marks and 
mean "the same." After this when you use either of these 
marks call them leaders or ditto marks. 

Copy the order and the bill for it and follow the Eight 
Directions. 



Take the same numbers you had in writing the receipts. No. 1, 
may order of No. 2; No. 2, of No. 3, and so on as in the previous 
use of the numbers. These orders may be for different kinds of 
goods, and should be for about six to ten items each. Each pupil 
who receives a perfectly correct order is then to make out a cor- 
rect bill for the same, to be given to the one ordering the goods. 
If you can get envelopes, it is a good practice to have each order 
and bill correctly folded and placed in correctly directed envelopes. 



16 




FARM ACCOUNTS 










Example 6. 


Dubuque, Iowa, JLie 26, 191^. 


TO T. M. GRAVES, 


Dealer in Dry Goods, Groceries, &c. 


Dr. Cr. 


June 


6 


2 pairs Horse Blankets, @ $3.50 


$ 7 


00 






n 


13 
16 


Overeoat _ 


22 
3 


50 
00 






a 


25 yards Cotton Cloth, @ $ .12 
Total 






$ 32 


50 











In Example 6, notice the heading. In place of the words, 
"In account with," the term debtor, or Dr., is used. It 
means that Mr. Houghton is in debt to, or Dr., to Mr. 
Graves for the goods named in the bill. 

Another correct way and more often used by business 
firms, is to place the term Dr. after the merchant's name 
as in the next example. 



FARM ACCOUNTS 17 

Example 7. 



Dubuque, Iowa, Jpwne 6, 191 £. 



TO T. M. GRAVES, Dr. 



Example No. 7, means exactly the same as example No. 6, dif- 
fering only In form. Example No. 6 says: "J. H. Houghton is debtor 
to T. M. Graves. Example No. 7, says: "J. H. Houghton to T. M. 
Graves, is debtor." 

Examples 1, 6, and 7, are different forms of bill heads. 

If possible, pupils should be sufficiently encouraged to get ac- 
tual bills from some farmer, or other business man, and notice) 
the different headings. Always work as close to the REAL THING 
as your facilities and your pupils' abilities will permit. 



Questions on Previous Work 

1. Who writes a receipt, the one who pays money or the 
one who receives it? 

Ans. Either one may write the receipt, but usually the 
one who gets the money writes it. 

2. Who signs the receipt? 

3. Who keeps the receipt, and why? 

4. What is a receipted bill? 

5. How does a statement differ from an itemized bill? 

6. Do clerks in stores have to make out receipts? 

7. Have you ever known any one to be compelled to pay 
the same bill twice? 

8. What is a school order? What is an order book? 

9. What is meant by a stub of an order book or check 
book? 

10. How are teachers, town officers and county officers 
paid? Do they sign a receipt when paid? Who pays 
them? 



18 FARM ACCOUNTS 

Example 8. 

Carlton, Minn., J^<^ 7, I9 1 #. 

TO FORD & NEUMANN, Dr. 
Hardware, Plumbing, &c. 



June 


23 


To 1 White Mt. Freezer, 4 qt. 


$2 


00 






<( 


26 


" 15 Milk Pans, @ 20e 


3 


00 






July 


7 


" 2 Hammers, $1.50 and $1.00 
Cr. by Cash 


2 


50 






a 






$7 50 
$ 500 




Amt due, 





— 






$ 250 













In Example No. 8, notice the double columns, and note 
too, just where the double lines are placed. The bill is not 
receipted for it is not all paid. Mr. Ray paid $5.00 on this 
bill and he is given credit for this where the bill says : "Cr. 
by Cash." Business men say Cr. by, and Dr. to. 



Let each pupil have the number given In Example No. 5, 
then suppose all of the even numbered pupils are grocers, and' 
all of the odd numbered are farmers. Have each farmer order a bill 
of goods of the grocer whose number follows his. In this way each 
odd numbered farmer will order of each next numbered grocer. 
If the last number is odd then No. 2 will get two orders. In this 
way each grocer receives an order, and his work is to make out 
a bill for the order and send it to the farmer. 

If more work is required, let each even number order of each 
odd number, and also each odd number order of each even number, 
next following his. In this way, each pupil receives an order and 
each must make out a bill. To vary this so that every pupil will 
finally get an order from every other pupil, let No. 1, order of No. 4, 
and No. 3, of No. 6, and so on. 

It is well to limit the number of items to from six to ten and 
the amount of orders from $20.00 to $100.00 for each order. 



FARM ACCOUNTS 19 

Suppose the bill, Example No. 8, is not paid by July 31, 
1914; make out a statement to be sent to Geo. M. Ray. 
Then suppose Mr. Ray pays the bill on Aug. 3, 1914, make 
out a receipt for him supposing you are Messrs. Ford & 
Neumann's clerk. 

Example 9. 

Suppose No. 1 is John Flynn, and No. 2 is Julia Carroll. 
This might be the order. John Flynn orders of his grocer, 
Julia Carroll, as follows : 

Faribault, Minn., Aug. 5, 1914. 

Miss Julia Carroll, 

Northfield, Minn. 

Dear Madam: Please send me, at once: 

One sack Gold Medal Flour, 501b. SI. 55 

3 doz. Fruit Jars, quart, @ $1.25 3.75 

Yours truly, 

Faribault, Minn. 

Example 10. 
No. 2 pupil orders of No. 1. 

Northfield, Minn., Aug. 5, 1914. 
Mr. John Flynn, 

Faribault, Minn. 

Dear Sir: Please bring me, when you come to town next 
time: 

50 bu. Early Rose Potatoes, 
2 bu. Wild Plums, 
2 doz. Hubbard Squashes. 
I will give you market price for the above. 
Yours truly. 



$ufaa, iaawc// 



20 



FARM ACCOUNTS 



The above order you see is not paid and will not be until 
the farmer goes to town. No. I may suppose the goods 
have been delivered and he should then make a bill of the 
same, supplying the prices and the total cost. This bill 
might be like the following: 



Example 11. 

Faribault, Minn., srfua,. 7, I9M. 
TO JOHN FLYNN, Dr. 



Aug. 7, To 50 bu. Early Rose Potatoes ® 50c 

u u tt 2 u WiW p| umS) @ 75c 


$25 
1 


00 
50 


1 i 
| $26 50 


Cr. 
" 5 By 1 Sack Flour, 
" " " 3 doz. Fruit Jars, qt., @ $1.25 


1 
3 


55 
75 


$ 5 


30 


Balance due 

Rec'd Payment, 






21 


20 



According to the bill in Example No. 1 1, the farmer, John 
Flynn, had a balance due him from Julia Carroll, of $21.20, 
which she pays and Mr. Flynn receipts the bill. 



Questions, Examples Nos. 9, 10 and 11. 

1. Explain the use of the words "To" and "By" in 
Example No. 11. 



FARM ACCOUNTS 21 

2. Why did Mr. Flynn leave out the squashes which 
Miss Carroll ordered? Ans. We will suppose he could 
not supply them, as is often the case. He therefore made 
no charge for them. 

3. What do the following words mean — Messrs., Mad- 
am, Early Rose? 

4. Have you followed the Eight Directions in your 
work ? 

5. Do you find that your writing is improving? 

If possible, get some store bills and compare them with 
these in this book or with the ones you have made. 

Mr. Flynn might have sent Miss Carroll a brief statement 
of their accounts but it is best to send an itemized bill first 
and then if it is not settled, a statement may be sent at the 
end of each month until paid. 

Do not go on to the next topic before you have mastered 
the topic, Orders, Bills and Receipts. It would be far better 
for you to spend all of the time you have in getting this 
topic well learned, than to go on and not master anything. 

Do well what you do do ; 
That's the line to hew to. 



NOTE. — You will notice that many more commas are used in the 
examples in this book than in the usual business. You must learn 
to know the difference between the important things and the un- 
important ones. Many little points in punctuation and capital let- 
ters are not followed by the busy business man since they are in 
no sense so important as the correct additions etc., or the state- 
ments of facts in accounts and the correct dates. Learn to know the 
important and the unimportant things in business forms, and then 
follow the right forms in both small and large points, and in un- 
important and important things. 



FARM ACCOUNTS 



EXPENSE ACCOUNTS. 



Every one must use money in the transaction of business. 
There are only two transactions performed with money. 

People receive money, and 

People pay out money. 

An Expense Account is a correct record of what has been 
received and what has been paid out. You may receive and 
pay out other things besides money, as shown in Example 
No. ii, but everything received and everything paid out 
must be recorded in its money value before we can add 
them, or find the difference between them. 



Example 12. 

CASH EXPENSE ACCOUNT. 

The following is a Personal Expense Account kept by a 
boy who was attending a business college. 







(Rec'd) (Paid Out) 


JL913 






Dr. 


Cr. 


Jan. 


1 


Received from Home, 


$ 45 


75 


1 


tt 


tt 


Paid for Overcoat, 






$ 1250 


It 


it 


" " Suitcase 






5 00 


tt 


tt 


" " Shoes 






3 


50 


it 


tt 


" " Stationery, 








65 


tt 


ft 


" " Candy and Popcorn 








20 


tt 


ft 


" " Picture Show, 








05 


tt 


4 


Rec'd for 22 Muskrat Skins, 


8 


80 






tt 


<< 


Paid for Books, 






3 


72 


tt 


tt 


" One Week's Board, 






4 


00 


(t 


6 


Monday, Balance on hand, 






24 


93 




54 


55 


54 


55 


tt 


tt 


Balance brought down, 


$ 24 


93 







FARM ACCOUNTS 23 

Study carefully Example No. 12. Notice that the ruling 
is the same as in the double column bill. 

The sums received are all placed in the left hand column, 
called the Dr. column. 

The sums paid out are all placed in the right hand col- 
umn, called the Cr. column. 



Fix the above facts in your mind so they will stay there. 
Say this over to yourself: "Dr. left, and Cr. right," "Dr. 
left, and Cr. right," until you cannot forget it. 

Add the Cr. column. Add the Dr. column. Each one 
comes to $54.55. Now add the Cr. column all except the 
$24.93. This you find is $29.62. 

This $29.62 is what the boy had paid out. Now since he 
received $54.55 and paid out $29.62, he had on hand the 
difference between these two sums or $24.93. Stick to this 
until you master the idea. 

When we add the Dr. column and then add the Cr. col- 
umn, and then find the difference between the two sums, 
we know what is received, what is paid out, and also what 
is left on hand. 

You must see clearly that what is left on hand, added 
to what is paid out, must be equal to what is received. Here 
is another way to say the same thing: Add the difference 
between two numbers to the smaller number and it gives 
the same as the larger number. 

The above process is called balancing the account. 



24 FARM ACCOUNTS 

To Balance an Account, 

1. Find the sum of the Dr. column. 

2. Find the sum of the Cr. column. 

3. Find the difference between the above two sums. 

4. Go over the process again to be absolutely sure 
you are right. 

5. Now enter this difference underneath the last 
number of the column which is the smaller in amount ; 
enter it in red ink or pencil. 

6. Draw a single line under this last entry, from left 
to right, using a ruler always and making a straight 
line through both columns. Add, placing the amounts 
under columns, tens under tens, &c. Beginners may 
rule with pencil at first until they get some skill in the 
work. 

7. If the two amounts are the same, the work is said 
"to balance" and is called correct. 

8. Draw a double line under the two sums and enter 
balance in the proper column below. 

In the 5th direction above, the column which is least in 
amount is the credit column in such accounts as Example 
No. 12, but not in some other kinds that follow in this book. 
It is not necessary to use red ink to enter the balance on 
hand. A colored pencil is safer and may be more conven- 
iently used. 

Copy Example No. 12, and follow the Eight Directions. 



FARM ACCOUNTS 25 

Example 13. 

Cash Expense Account. 



I9I3- 



Nov. 21 To Cash on hand, $143 57 

" " By 5 Pigs, six months old, @$8.50 $42 50 

" 24 To 3 Tons Alfalfa, " $9.75 29 25 

" 28 " 4 bu. Clover Seed, " $6.00 24 00 

" 29 By Jas. Wood, wages for Nov. 32 00 



Remembering that "By" means a Cr. item and "To" 
means a Dr. item, complete Example No. 13, by supplying 
the ruling and balance the account according to the direc- 
tions given in previous example. 

Example 14. 

Cash Account. 
I9I3- 

Oct. 1 To Cash on hand $197 27 

" " " Interest rec'd on L. J.'s Note, 10 60 
" 6 By 3 Tickets to Lecture Course, 

@ $2.00 $ 6 00 

" " " 2 Neckties, @ 50c 1 00 

" 8 By Balance on hand 



9 To Balance brought down 
10 " 15 doz. Eggs, @ 30c 4 50 

15 By 4 Halters, @ $1.75 7 00 

16 By Balance on hand 



Complete the above Example, No. 14, and balance as 
directed before. 



26 FARM ACCOUNTS 

Questions on Previous Work. 

i. Are you improving in writing? 

2. Where are double lines used and where single lines, 
in ruling? 

3. What is the difference between a single line and a 
single column ? 

4. Give the Eight Directions preceding Example No. 1. 

5. Give the directions for balancing an account. 

6. Suppose you are the boy or girl away from home vis- 
iting for a week, make out your expense account ; as, travel- 
ing, hotel, street car, &c. 

7. Give the present market prices for the following 
farm products: Hay, potatoes, oats, wheat, eggs, butter, 
chickens dressed, beef dressed, beef on foot, working horse, 
dairy cow, farm land, sugar beets. 

Examples 13 and 14 are of the simplest kinds of expense 
accounts. 

Any housekeeper, doctor, boy or girl, hired man, farmer, 
or other person, can follow the form given in Example 13 
or 14, and know at the end of every week just how much 
has been received, how much has been paid out and how 
much is on hand. 

If the amount on hand in cash does not exactly equal the 
amount on hand in the Expense Account there is some 
mistake. Something has been omitted or there is some 
incorrect entry or a mistake has been made in figuring. 

Insist upon absolute accuracy. 



FARM ACCOUNTS 



27 



ACCOUNTS WITH MATERIALS. 

Suppose you wish to keep an account with a herd of 
cows, or with one cow. You want to know exactly what 
the cow is receiving in cash value and what she is paying 
to you in cash value ; then you can tell what your net prof- 
it is. 

Or, suppose you plant a field of corn. You wish to know 
just what that field receives in work, seed and fertilizer. 
You also must know just what that field of corn pays back 
to you and then you can find out just what the cash balance 
in profit or loss that field has been to you. 

Study the next example. 

Example 15. 





OLD PET. (Year's Acc't.) 


Cow 

Rec'd 

Dr. 


Cow 
Paid out 
Cr. 




Hay, one-half ton @ $12.00 


$ 6 


00 








Ensilage, 3 tons @ $3.00 


9 


00 








Grain, meal and bran. 


17 


60 








Pasture estimated 


4 


50 








Soil crops (Green fodder) 


1 


20 








Cost Hired help, per cow 


10 


00 








Sold 280.4 lb. Butter fat @ 28c 






78 


51 




" 4360 lb. Skim milk @ 20c cwt. 
Balance, Net Profit 


$ 38 


93 


8 


72 




$ 87 


23 


$ 87 


23 



28 FARM ACCOUNTS 

In Example 15, Old Pet is the name of the cow. Keep in 
mind that the account is with Old Pet. She it is that re- 
ceived certain values in feed and attendance and she is 
made Dr. to what she received. She paid out in butter fat 
and skim milk and she is made Cr. for what she paid out. 

The cow paid out $87.23 

The cow received 48.30 



The cow made for her owner a profit of. $38.93 

The difference between what the cow received, and what 
she paid out, is $38.93, or the net profit to her owner. Make 
up another account like this of a Flock of Chickens; a shot- 
gun. 

Suppose your account is with a shotgun. All that goes 
to buy ammunition, repairs and hunting license, and the 
time spent hunting is Dr. and the game paid back to you 
by the gun is Cr. 



Example 16. 

Wm. Thomson gave his boy, Andrew, one acre of ground 
for potatoes on condition that he keep a strict expense ac- 
count. The following is his account: 



FARM ACCOUNTS 



29 



1912-13. 


ONE ACRE POTATO FIELD 


Dr. 


Ci 




Sept. 


9 


To >2 day plowing 


$ 1 


50 






May 


20 


" }4 " cultivating 


1 


25 






n 


27 


" Work planting seed 


1 


50 






tt 


29 


" Fixing fence 


1 


75 






June 


24 


" Work cultivating 




50 






<t 


26 


" Work hoeing 


2 


00 






July 


15 


" Paris Green 


1 


60 






a 


29 


" Work hoeing 


1 


60 






Aug. 


19 


" Work digging 20 bu. 




75 






Sept. 


1 


By Sold 20 bu. @ 58c 






$ 11 


60 


tt 


30 


To Work digging and hauling 


7 


90 






Oct. 


7 


By Sold 153 bu. @ 38c 
To Balance, Net Pro/it 


49 


39 


58 


14 




$ 69 


74 


% 69 


74 



In Examples 15 and 16, notice that the word "To" is used 
before the Dr. item and "By" before the Cr. item and the 
words "Paid for," and "Rec'd" are not used. They are not 
really necessary yet often used, as in Examples 13 and 14. 
Make up other examples of Cornfield, Trapping Outfit, 
Newspaper Route, Travel Expense Account, Fourth of July 
Stand, Corn Contest. 

Use the words "To" and "By" 



30 



FARM ACCOUNTS 



Example 17. 



Mary Williams kept this account with a flock of chickens. 
She was a school girl in the seventh grade. Balance the 
account she kept. 



POULTRY ACCOUNT. 



1913 



Poultry Poultry 
RecU P'd. Out 
Dr. Cr. 



Mar. 


8 


By Balance of cash on hand 






$ 16 


50 


a 


20 


To 20 Chickens (bot) @ 36c 


$ 7 


20 






tt 


(i 


" 2 doz. Eggs @ $1.50 


3 


00 






a 


a 


" 1 bu. Chicken Feed 




40 






tt 


tt 


" Wire Screens 


1 


50 






tt 


28 


By 3 doz. Eggs sold @ 75c 






2 


25 


a 


tt 


" 1 Hen for house 








30 


April 


2 


To Work, estimated 


2 


00 






u 


6 


" Lime and Gravel 




50 






n 


12 


By 1 Setting of Eggs 






2 


00 


it 


23 


" 3 doz. Eggs @ $1.00 






3 


00 


n 


30 


" 1 doz. Eggs @ $1.00 






1 


00 


May 


1 


Balance on hand 










tt 


it 


By balance of Cash on hand . . 











FARM ACCOUNTS 
Example 18. 



31 



The following is taken from a household expense account 
kept by a woman whose husband allowed her sixty dollars 
a month for expenses. 



HOUSEHOLD EXPENSE ACCOUNT. 

Cash. 
1913 



Dec. 



12 



30 



To Bal. on hand last month 

By bill of T. Gillson Groceries 

" " W. Bravton, Meat 

" " R. Yale, Electricity 

" " Gas Co. Gas 

" " R. F. Shultz, Milk 

Church 

Cloth for Apron _ 

Pattern 

Postage Stamps 

Post Cards 

Silk for Waist 

Yarn 

Money Order to " Youth's Companion" 

Fee for Money Order 

Christmas Stamps 

Envelopes, 1 doz. 

Bowl and Pitcher 

Laundry Collars 

Rolls for Church 

R. R. Fare to Branch Camp 

To Month's Allowance __ 



72 



60 



46 



00 



Balance the above account and make up others of this 
kind taken from your own home. 



32 FARM ACCOUNTS 

Questions. 

i. Is it possible for a housekeeper to keep a regular daily 
account of expenses? Do you know of one who keeps such 
an account? 

2. Give some reasons why a household expense account 
should be kept. 

3. What is an income tax? 

Ans. An income tax is a tax on the net income a citizen 
receives in his business or profession as a farmer, manu- 
facturer, merchant, employe, lawyer or doctor. 

4. Is it necessary to keep an expense account in order 
to know how to make out an income tax report? 

5. Can farmers keep an expense account? Do you know 
one who keeps an expense account? 

6. If you have an income tax assessor get some report 
blanks from him and learn something about the subject. 

7. Have you improved your penmanship since you began 
this study? 



FARM ACCOUNTS 33 



LUMBER MEASUREMENTS. 
Questions. 

How many laths in a bunch? 
How many shingles in a bunch? 
How many bunches in a thousand? 
What is meant by board measure? 



What is the general rule for measuring lumber, tim- 
bers, &c, sold by the thousand feet of board measure? 
To get the cost of lumber sold by the thousand square feet 
of board measure — Multiply together the number of pieces, feet 
long, inches wide, inches thick and price per thousand; then 
divide the product by 12, and point off three places. 

Note — If you do not know the answers to these questions 
ask someone to tell you. 

Example 19. 

Find the cost of 25 joists, 16 in. wide, 3 in. thick, 24 ft. 
long, at $18 per M. 

Operation. 
25X3X 16X24X 18 



12 



43200 



Pointing off three places and supplying the name, we 
have $43.20. 

The above example in a bill of lumber, would usually be 
written as follows : 

25 pes., 3xi6 , s, 24 ft. @ $18.00 per M. 



34 FARM ACCOUNTS 

Measurement Problems. 

i. Find the cost of the following bill of lumber, using 
the rule on the preceding page. 

6 pes. 2 x4's, 14 ft., @ $20.00 per M. 
21 pes. boards, 8 in. 16 ft., @ $24.00 per M. 
4 pes. 4 x 8's, 24 ft., @ $18.00 per M. 

Make out the bill in proper form in ruling, names 
and date. 

2. Find the cost of 20 bunches of shingles at $5.00 per 
M. First find out how many shingles in a bunch by asking 
someone who knows. 

3. A walk is 12 rods long, five feet wide. It is made of 
2 inch plank laid close together with three layers of 2 x 4's 
on which the walk is nailed. What is the cost of material 
at $14.00 per M? 

4. What would it cost to seal overhead your school 
room if the lumber is $40.00 per M ? 

5. What is the cost of lumber that will make a box 6 
feet long, 5 feet wide and 4 feet high, at $48.00 per M? It 
is not necessary to allow for the corners. 

6. Estimate the cost of lumber for a hog pen, choosing 
a size large enough for about five hogs. The sides should 
be made of inch lumber, the floor of 2 inch plank, with 
2 x 4's and 4 x 4's for the frame. Make a drawing of the 
plan if you can, also a bill of the lumber. 

7. Inquire how to estimate the number of shingles to 
cover a roof, then find the cost of shingles laid six inches 
to the weather to cover a roof each side of which is ten 
feet long and six feet wide, at $5.00 per M. 



FARM ACCOUNTS 35 

8. Suppose you wish to build a Fourth of July stand. 
Make a drawing of it, then make a bill of the lumber it 
would require. 

9. To find the number of cords of wood in a pile only 
two dimensions are needed, the length and the height. Of 
course the longer the sticks are, the more it costs per cord. 
The rule is : Multiply together the length and height in 
feet and divide by 32. The answer is the number of cords. 

What is the cost of a pile of wood 64 feet long and 8 feet 
high @ $6.00 per cord? 

10. How many cords of wood in a pile of six rows, each 
48 feet long and 9 feet high? 

11. How much will it cost to paper your school room 
with paper at 25c per roll if each roll covers 36 sq. feet ? 

12. How much lumber, board measure, is there in your 
school woodshed? 



36 FARM ACCOUNTS 



BUSINESS LETTERS. 

Much practice of the careful painstaking kind should be 
given to letter writing. 

Write with ink on letter paper which is about 8 inches by 
10 inches in size. Get paper that is ruled. Do not waste 
time on poor paper that is too small and is sure to get pupils 
into bad habits. 

Example 20. 

Duluth, Minn., Nov. 3, 1913. 
Carroll & King, Portage, Wis., 

Gentlemen: Please quote me prices on boys' sweaters. 
Do you send goods by mail? 

Yours truly , 



*J. fV. 2rUaaMib 



Carefully copy Example 19, and follow the Eight Direc- 
tions. 

Notice the spacing between words. In your original 
examples, be careful to write the name of place and date on 
the same line and never skip a whole line. Business letters 
should be as brief as possible. 

Example 21. 

516 Kedzie Avenue 
Chicago, 111., Dec. 16, 1913. 
Supt. Chas. V. Brown, 

Cambria, Wis. , 
My Dear Mr. Brown: I am informed that you are con- 
sidering a proposition from the Laurel Book Co., to 
take a position in their office in Chicago. If you 
accept the position, I should be glad to have you make 
your home with us until you are permanently settled. 

Yours truly, 



FARM ACCOUNTS 37 

i. Write to your nearest book seller asking for prices of 
books which you use in school. 

2. Write to a friend describing your schoolhouse. 

3. Write to a friend inviting him or her to visit you. 

4. Write to a merchant asking prices of things you 
would like to buy. 

Note : It is useless to copy or write letters for practice 
unless you make perfect each letter written, by rewriting 
several times, before you write a different one. If you get 
the habit of careful, painstaking work, it will be of very 
great value to you in all things you do. 



38 



FARM ACCOUNTS 



CHECKS, NOTES, DUE BILLS, &c. 
Example 22. 



IS 

■S3 

0) 

H 



3 

3 
Q 



o 



o 
a 

a> 

Q 



I 



pq 






cd O 

c/) ^ 

a 

.~< 0J 



c ^ a. 
B g 
o o 

d^H 



3 



o 

c 
cd 



G « 

o c 

w cd 

cd o 



0] 

.22 



43 



8 



O O o 
~ ^cd 



cd 



5 s 

cd q 

E£ 

82 
d s 

JS ° 

v> <j 



T3 
cu 

'cd 
cj . 

CO p 

'~ O 
OJ — 

c J2 

~ cd 

a 

O oj 
13^ 
oj W 

mh *" 

s8 

G cd 

•a «« 

8rg rt 

T3 «■* 

C-G O 

v OJ 

•° O-G 

oj CJ 

■5 5 © 

o cu+: 

•8 2 



FARM ACCOUNTS 
Example 23. 



39 






O 



1 

« . 

-a 3 

is 



-t-3 

I 



CO 

> 

u 

o 

to 

u 

.a 

c 
o 

CO 

CI. 

S 
o 



o 

s 



J3 



'/} 



.9 






O o3 



8 8 8 8 



o o 



CO Tj< 

CO 



II. 



P 



> 

o 

CL> 

H 



40 FARM ACCOUNTS 

A DUE BILL is the simplest form of written evidence of 
debt. 



Example 24. 

Des Moines, Iowa, 
Qlec. 2, 1915: 
Due ^>Acw/e& SSmd/ew or order, c/mc and * s dollars 

Example 24 is the form of a due bill. It shows that Sam- 
uel Clemens owes Charles Bradley six dollars and forty-five 
cents. 

A due bill may be given by one who borrows money for 
a short time, to the one who lends it. Or a due bill may be 
given to a merchant by one who gets goods on credit. Due 
bills do not draw interest, and are not often used. 

Make out other checks after ruling the blanks like Exam- 
ple No. 22, then fill in, like Example 23. 

In all schools where this book is used we especially urge 
the teachers to get real bank checks of some bank and 
have pupils use them. Of course the forms will differ some- 
what from the forms in this book, but the purpose is essen- 
tially the same. Use real commercial forms as far as pos- 
sible. 



FARM ACCOUNTS 41 

Promissory Notes. 

This topic is probably the least important of any in this 
book yet it is often used by farmers. However it is 
well to practice upon writing notes and to have them writ- 
ten when pupils are studying interest. Only one form of 
note is given here. Other forms may be found in text- 
books. Have pupils hunt up other forms in other books or 
bring real notes to school if they can. Make it real. 

Copy this note. It is one that might have been given by 
one whose bill is given on another page. 

$22.47 

Portage, Wis., J&. /, 191 i>. 

C/icc6u> ~£oa*& after date, I promise to pay to 

aznd 4L. dollars 



IOO 

for value received, with six per cent interest per annum un- 
til paid. 

QUESTIONS. 

1. What is meant by "or order," found in notes, checks 
&c? 

2. Give four conditions under which due bills may be 
used. 

3. Do people who give checks always have money in 
the bank? Ask about this. 

4. Does a check draw interest? 

5. What is meant by "per annum?" 

6. What is meant by "for value received?" 

7. Name other kinds of notes given in your arithmetic. 

8. Why should bank checks be cashed soon after receiv- 
ing them? 



42 FARM ACCOUNTS 

THE MEMORANDUM BOOK. 

Every person who keeps an account should provide him- 
self with a pocket Memorandum Book. It should be of the 
right size to be easily carried in the pocket and be ruled 
in Day Book form. On the inside of the front cover should 
be a calendar for the year. 

In this book may be placed the transactions of each day, 
such as payments or receipts of money, contracts with hired 
help, time spent in fields or in caring for stock, special dates 
as of breeding, planting or other items worthy of remem- 
bering. 

The items in such a book become the basis for keeping 
another and larger book of FARM ACCOUNTS. 

The following shows what might be recorded in a Memo- 
randum Book for the first three days in January, 1912: 

Jan. 1, 1912. Bought of A. M. Bellack, underwear $4.00. 
Of H. C. Lange, breakfast food $1.25. Sold Mercantile 
Co. on account 20 lbs. butter, at 34^. Labor with cattle, 3 
hrs., with hogs, 1 hr., hens, y 2 hr., 26 eggs. 

Jan. 2. Bought 2 tons bran $22.00. Labor, cattle, 3 hrs., 
hogs, 2 hrs., hens, 1 hr., eggs 20. Weather 16 below. Read 
Hoard's Dairyman. 

Jan. 3. Paid taxes $63.74 (2 dollars less than last year). 
Labor, hogs, 3 hrs., cattle, 2 hrs., hens, y 2 hr., cleaning 
wheat, 2.y 2 hrs., eggs 27. Weather moderating. John and 
Mary returned to Training School. Gave Mary $15.00 for 
her and John, for board. H. M. (hired man) left today for 
a week's visit, paid him $3.00, now due him $10.34. Sold 
bay colt $145.00 (pretty good for two year old) . Put $100.00 
in Farmers & Merchants Union Bank, Columbus. Esti- 
mated cost of colt $58.00. 



FARM ACCOUNTS 43 



ACCOUNT PROBLEMS. 

i. James Ashley hires out to Richard Marr at $32.00 per 
month and board. He begins work March 15th and re- 
ceives his pay on the 15th of each month for six months. 
He has $12.95 cash when he begins his work. April 2, he 
buys hose, 50 cents, collars and tie, 75 cents; April 5, he 
purchases one pair of overalls, $1.10; April 12, pays $1.16 
for sundry articles; March 1, buys a colt from Mr. Marr for 
$50 which Mr. Marr agrees to keep for $1.00 per month, and 
allow him to pay for out of his monthly wages ; May 15, pur- 
chases hat for 50 cents ; June 18, buys suit of clothes, $18.00 
July 4, expenses for day, $2.35; August 1, sells colt for 
$72.00, and pays Mr. Marr for pasture account due him; 
Aug. 18, buys bicycle for $16.00; Aug. 31, buys knife, 
$1.25. 

Write out this account and balance it Sept. 15. 



Of course, the above is only an imagined example. No attempt 
can be made to advise how to keep an account book or memo- 
randum book that would suit everyone. There are as many right 
ways to keep accounts as there are men who keep them. The only 
hope is that this book may lead to a more universal practice of keep- 
ing some kind of a record of what goes out from and what goes into 
the farm. 

If a farmer does not keep a memorandum book, it would be 
well for him to keep a slate hung in some handy place. On one side 
of the slate may be placed the credit items and on the other side 
the debit items for the farm. These accounts may be written up 
once a week. The advantage of keeping a permanent memorandum 
Is that it may be used at a future time in case of disputes. 



44 FARM ACCOUNTS 

2. Make up an account of ten articles purchased by 
a farmer at a grocery store during the month of April. 
Place in the account five articles he sells to the store. Write 
up the account in proper form, supplying names and dates 
and balance the same. 



3. Make out a bill for the following items and find its 
amount : 



May 16, Mrs. John Perkins, Sycamore, 111., bought of 
Marshall Field, Chicago : 

25 yds. table linen @ $1.45 per yard; 

5 small rugs @ $3.25 ; 
28 yds. of curtain material @ 75^ ; 
23 yds. of silk @ $1.25; 

1 rug 9x12, $45.00. 



4. If you purchase several articles at a store and pay for 
them at the time of purchase, what would be the advantage 
of having a bill made out and receipted and of taking it 
away with you ? 



5. The following are the items in an account with a flock 
of sheep as they appeared in A. Shearer's memorandum. 
Write up this account and. balance it. Before doing so read 
the Eight Directions. 



FARM ACCOUNTS 45 

Sheep Memoranda. 

Jan. i, 1913, value of 56 ewes and 56 lambs on hand, 
$740.00 — Jan. 19, sold 53 lambs, $310.60 — Jan. 31, fed dur- 
ing month 28 bu. of corn @ 46^, 48 bu. oats @ 39^, y 2 ton 
hay @ $9.00; value of time spent in care of sheep during 
month, $3.65 — Feb. 4, paid for rock salt, 71 # — Feb. 28, fed 
during month 18% bu. corn @ 48^, 6 bu. and 20 lbs. oats 
@ 38^ ; value of time spent in care of sheep during month, 
$2.80 — Mar. 5, reed, for sheep pelt, $1.75 — Apr. 29, paid for 
bran and shorts $1.75 — Apr. 30, fed during month 36 bu. oats 
@ 26^, 25 bu. corn @ 52^ ; value of time spent in care of 
sheep during month, $1.39 — May 8, reed, for 2 sheep pelts, 
$2.75 — May 20, paid for wool twine, 60^ — May 22, paid for 
shearing 52 sheep @ 15^ — May 31, value of time spent in 
care of sheep during month, $2.84 — June 6, reed, cash for 
431 lbs. wool @ 22^; paid for frt. on wool sacks, 25^ — June 
30, value of time spent in care of sheep during month, 36^ — 
July 30, paid cash for salt, 56^ — Aug. 29, paid cash for 14 
sheep $46.40; value of one sheep killed for home use $3.10 — 
Sept. 1, paid for 18 sheep $75.00 — Sept. 30, value of time 
spent in care of sheep during month 72^ — Oct. 17, reed, for 
five sheep pelts $3.60 — Oct 21, reed, cash for 74 sheep 
$496.24 — Nov. 8, paid for four lambs $22.00 — Nov. 30, value 
of time spent in care of sheep last two months $3.10 — Dec. 
22, reed, cash for 11 sheep $49.00 — Dec. 30, paid cash for 23 
sheep $109.00 — Dec. 31, value of pea ensilage fed to sheep 
since leaving pasture $36.00, fed during this month 31 bu. 
corn @ 49^ ; value of time spent in care of sheep during 
month $2.82; value of sheep on hand $612.00. 



46 



FARM ACCOUNTS 
DAIRY PROBLEMS. 



Note — If time or ability of class is limited, the prob- 
lems under this heading may be omitted. 





4-> 


























0> 
Ph 

2 
o 


o 


m 


o 


o> 


DO 
03 

n 




<D 

M 




o 


o 



tn 

DO 

o 

5 


June 


























1. morning 


12 


9 


13 


16 


8 


14 


20 


16 


15 


20 


8 


10 


evening 


10 


8X 


12 


14 


9 


12 


19 


12 


14 


12 


6 


12 


2. m. 


11 


10 


13 


19 


9 


14 


20 


16 


14 


20 


8 


10 


e. 


10 


9 


12K 


14K 


9 


13 


20 


14 


14 


13 


8 


10 


3. m. 


11 


9^ 


12 


15^ 


8 


13 


21 


15 


15 


19 


8 


12 


e. 


10 


9 


12K 


15 


9 


14 


20 


16 


14 


12 


7 


11 


4. m. 


11 


10 


13 


16 


9 


12 


20 


15 


14 


19 


8 


12 


e. 


11 


9 


13 


15 


7 


11 


18 


14 


14 


14 


8 


12 


5. m. 


12 


9K 


12 tf 


16 


9 


14 


18 


13 


15 


20 


8 


10 


e. 


10 


9^ 


13 


15 


8K 


13 


19 


12 


16 


12 


9 


11 


6. m. 


10 


10 


12K 


15 


8K 


12 


10 


16 


15 


20 


8 


10 


e. 


10 


9 


13 


15 


9 


12 


17 


12 


12 


14 


7 


11 


7. m. 


12 


8 


12 


15 


8 


13 


20 


14 


14 


20 


8 


12 


e. 


10 


9 


13 


14 


7 


12 


20 


13 


15 


14 


8 


10 


Total lb. of 


























milk 


150 
























Test or % of 


























butter fat 


3.8 


3.2 


4 


3.4 


4.2 


4.1 


3.6 


4.8 


3.3 


3.5 


4.3 


3.7 


Lb.butter fat 


5.7 
























Value @ 32c 


























per lb. 


1.82 

























i. Add each column to find the total number of pounds 
of milk each cow gives in seven days. When we say milk 
tests 3.8% butter fat, it means that 3.8 lb. in every hundred 



FARM ACCOUNTS 47 

pounds of milk is butter fat or that 3.8% (.038) of the num- 
ber of pounds of milk is butter fat. 3.8% of 150 lb. of milk, 
the quantity of milk Old Pet gives, equals 5.7 lb. of butter 
fat. 

2. Using the tests given, determine the quantity of but- 
ter fat produced by each cow. 

3. What is the value of the butter fat produced by each 
cow at the price per lb. given? 

4. Make a neat copy of the above and fill in the blank 
spaces with correct results. 

5. Rule a piece of card board or heavy paper on which a 
similar record could be kept for a herd of eight cows for the 
month of September. 

6. What would be the value of the butter fat in "Old 
Pet's" milk if it tested the same as Dot? as Sue? as Roan? 
as White? as Bess? as Nell? as Kate? as Pink? as Mollie? 
as Doll? as Floss? 

7. In reading the butter fat, in Babcock test bottle, the 
mark at the top of the column of fat and the mark at the 
bottom is read. The difference between these two marks 
gives the % of fat or the test. The fat in a test bottle is be- 
tween 9.4% and 3.6%. What does the milk test? 

8. Determine the test of the milk when the following 
are the upper and lower readings of the test tube: 

(a) 7.8%, 2.6%; (b) 5.9%, .4%; (c) 6.8%, 1.9%; (d) 
6.3%, 2.4% ; (e) 7.7%, 4.6%. 



48 FARM ACCOUNTS 

9. Which is more profitable and how much, a cow that 
gives daily 16 lb. of milk testing 4.8% or one that gives 20 
lb. of milk testing 3.1%? The milk is to be delivered to the 
creamery and paid for at the rate of 30 cents per lb. fat. At 
the above rate, what would be the difference in the earn- 
ings of these two cows for 300 days, if it costs the same to 
feed each? 

10. After separating the milk with a hand separator, the 
skim milk was tested and found to contain .3 per cent fat. 
If 600 lbs. of milk were run through the separator daily, 
how much butter fat was lost? How much was lost in a 
month of 30 days? How much in one year? 

11. After the separator was repaired, the loss was .06%. 
What was the daily loss? The monthly loss? The yearly 
loss? How much butter fat was saved in a year by having 
the machine repaired? What was this worth at 28 cents 
per pound? 

12. A farmer separated the butter fat from 500 pounds of 
4% milk. How many pounds of butter fat should the cream 
contain? The cream weighed 80 pounds. What part of 
the cream was butter fat? What per cent was butter fat? 

13. How many pounds of butter fat are there in 330 
pounds of cream testing 32% ? 

14. One hundred pounds of 5% milk was run through a 
separator and the cream weighed 20 pounds. The skim 
milk contained .05% fat. Figure out how much the skim 
milk weighed and what per cent of fat the cream contained. 

15. A dairyman delivered to a creamery 8 cans of milk 
daily. Each can weighed 20 lb., which was deducted from 
the gross weight of each can to find the net weight of the 
milk in each can. The gross weight delivered each day was 
as follows; 775 lb., 760 lb., 760 lb., 765 lb., 770 lb., 780 lb., 



FARM ACCOUNTS 



49 



765 lb. The milk tested 3.8% butter fat. What was 
the check received for the milk if butter fat was worth 32 
cents per pound? 

16. What would the above milk be worth if sold by the 
quart at 3 cents a quart delivered at the station ? A quart of 
milk weighs approximately 2 lb. 

The following data is taken from Circular 2.7 of the Wis- 
consin Experiment Station: 



Patron's No. 


1. 


2. 


3. 


4. 


5. 


6. 


7. 


8. 


9. 


10. 


Date 
June, 1913 


Lb. 
Milk 


Lb. 
Milk 


Lb. 
Milk 


Lb. 
Milk 


Lb. 
Milk 


Lb. 
Milk 


Lb. 
Milk 


Lb. 
Miik 


Lb. 

Milk 


Lb. 
Milk 


1. 

2. 

3. 

4. 

5. 

6. 

7. 

8. 

9. 
10. 
11. 
12. 
13. 
14. 


215 
210 
216 
210 
213 
215 
221 
232 
236 
223 
222 
245 
236 
229 


420 
425 
419 
427 
410 
425 
435 
430 
428 
420 
431 
435 
439 
447 


130 
124 
139 
127 
120 
128 
137 
130 
133 
137 
146 
140 
150 
143 


557 
543 
569 
557 
550 
561 
569 
574 
565 
563 
579 
570 
583 
580 


698 
687 
700 
682 
674 
683 
690 
698 
680 
703 
694 
687 
675 
684 


986 
980 
975 
983 
989 
995 

1018 
992 
987 
985 
989 
996 
990 

1019 


1548 
1537 
1530 
1559 
1545 
1560 
1572 
1558 
1568 
1580 
1589 
1576 
1589 
1580 


317 
324 
333 
325 
328 
329 
330 
337 
330 
324 
338 
345 
350 
337 


811 
820 
831 
815 

827 
809 
819 
831 
837 
822 
814 
809 
828 
835 


1400 
1393 
1380 
1410 
1390 
1427 
1438 
1395 
1396 
1358 
1400 
1430 
1411 
1436 


Total Milk 
Test % 
Lb. Fat 


3123 

4.2 

131.2 


4.4 


3.8 


4.1 


3.7 


3.6 


3.5 


3.2 


3.8 


3.9 


15. 
16. 
17. 
18. 
19. 
20. 
21. 
22. 
23. 
24. 
25. 
26. 
27. 
28. 
29. 
30. 


220 
215 
206 
197 
190 
180 
180 
175 
180 
172 
181 
189 
182 
180 
178 
185 


450 
445 
453 
462 
465 
460 
455 
465 
469 
473 
462 
475 
467 
453 
478 
488 


153 
159 
152 
147 
158 
150 
141 
158 
162 
168 
158 
167 
154 
169 
153 
160 


585 
597 
580 
583 
590 
599 
587 
580 
593 
585 
579 
570 
578 
585 
592 
597 


695 
693 
704 
711 
715 
698 
700 
715 
704 
719 
711 
730 
725 
739 
747 
732 


1007 
995 
990 
999 

1011 

1015 
992 
989 
996 
990 
998 
986 
879 
984 
996 

1010 


1575 
1587 
1596 
1584 
1598 
1580 
1603 
1592 
1610 
1619 
1597 
1618 
1595 
1589 
1611 
1620 


350 
347 
358 
363 
355 
347 
359 
363 
354 
359 
352 
348 
340 
346 
341 
350 


840 
851 
838 
847 
859 
850 
862 
852 
845 
858 
849 
851 
857 
846 
853 
870 


1470 
1462 
1497 
1460 
1475 
1483 
1479 
1470 
1465 
1475 
1480 
1473 
1481 
1490 
1470 
1486 


Total Milk 
Test % 
Lb. Fat 


3010. 

4.1 

123.4 


4.1 


3.7 


4.3 


3.9 


3.8 


3.6 


3.3 


3.5 


3.6 


Total fat for 
month 


254.6 





















50 FARM ACCOUNTS 

17. Find the total .number of pounds delivered during 
the first fourteen days of the month by each of the ten pa- 
trons. 

18. Using the total number of pounds each patron deliv- 
ered during the 14 days, find how much butter fat each de- 
livered according to the tests given. 

19. In a similar manner, find the number of pounds of 
milk and also the pounds of butter fat delivered during the 
last sixteen days of the month. 

20. What is the total number of pounds of butter fat de- 
livered by the ten patrons during the month? 

21. The butter manufactured during the month sold for 
$2,101.23. The total expenses of running the factory were 
$175. What sum of money was left for the farmers if this 
creamery was a co-operative one? 

22. Using the total number of pounds of butter fat, find 
out what should be paid to each farmer for every pound of 
butter fat delivered. Express your answer in ten thou- 
sandths dollars. 

23. How much should each farmer get for all the butter 
fat he delivered? 

24. After finding the share of each, find the total paid to 
all. Compare this total with the $1,926.23 with which they 
are to be paid. If your total is more than this, your work is 
not correct. There should be about 12 cents left. This is 
due to the fact that only four decimal places were used. 

25. Make a copy of the milk sheet given, and fill in all 
of the blank spaces. 



FARM ACCOUNTS 51 

26. Take a sheet of paper and make 3 columns, each y 2 
an inch wide. In the first column, place the numbers corre- 
sponding to the patrons, as in Exhibit 17, in the second, the 
quantity of butter fat credited to each, and in the third, the 
value of each patron's butter fat. Indicate at the bottom 
of columns two and three the totals of each. 

27. M. Prentice, of Anamosa, Iowa, shipped to Cedar 
Rapids, one can of cream daily for one week. The gross 
weight of the can was as follows : 69, 72, 59, 64, 66, 68, 
6y lb. The can weighed 12 pounds. The cream 
tested 34% butter fat, for which he received 32 cents 
per pound. The express charges for cans filled were 30 
cents per hundred pounds and 5 cents for the return of each 
empty. What was received for the cream after taking out 
the express charges ? 

28. A butter maker gets a greater number of pounds of 
butter than he has butter fat. This increase is called the 
overrun, and is due to the salt and water added to the fat. 

How much butter will a creamery man get from 428 
pounds of butter fat if he gets an overrun of 20% of the 
butter fat? How many pounds of butter does he make? 
Butter fat is worth 31 cents per pound and butter 29 cents. 
What is the value of each of these products in this problem ? 

29. How many pounds of butter can a man make from 
1,640 pounds of 4% milk if he gets an overrun of 15 per cent? 

30. If in a year a cow eats 2^ tons of hay worth $12^ 
per ton, l / 2 ton of ground feed worth $22 per ton, and is 
pastured 5 months at $ij^ per month, what is the cost of her 
feed? 



52 FARM ACCOUNTS 

31. If the cow in Problem 30 produces 16 pounds of milk 
daily for 300 days during the year, and it sells for $1.40 per 
hundred, does the farmer make or lose on the cow? How 
much? This does not cover the interest on his investment 
and the time he spends in caring for the cow. 

32. Another cow gave 6,000 pounds of milk testing 4.2%. 
Her cost of keeping was six dollars more than the cow in 
Problem 30. Did the farmer make or lose on this cow and 
how much, if butter fat sold for 29 cents per pound? 

33. Which of the above two cows should the farmer 
keep? 



FARM ACCOUNTS 63 

CORN PROBLEMS. 

i. How many hills of corn arc there on an acre of 
ground, when corn is planted 3 ft. 8 in. each way? 
Note — Each hill occupies an area of t> 2 A times 2> 2 A sq. ft., 
which is 13% sq. ft. 

2. If the average number of stalks for each hill is 2^4, 
how many stalks of corn are there on the acre? 

3. Each stalk averages 1^2 ears, what is the num- 
ber of ears per acre? 

4. How many bushels of corn are there on the field, if it 
takes 125 ears to make a bushel? 

5. If by testing his seed, a farmer could get his field to 
average 2^ stalks to the hill and i J / 2 ears to the stalk, how 
many bushels would he raise on an acre? 

What is the increase in yield in problem 5 as compared 
with problem 4? 

6. What would this increased yield be worth when corn 
is worth 62 cents a bushel ? 

7. Find out the present market price of corn and deter- 
mine the value of the increase on the above acre. 

8. If a man raised 30 acres of corn instead of 1 acre, 
determine how much better off he would have been if his 
seed was well selected and could raise on the 30 acres a 
crop such as example number 5 described instead of num- 
ber 4. Value the corn at 56 cents a bushel. 

9. Solve example 8, using the present price of 
corn. 



54 FARM ACCOUNTS 

io. A field of corn was planted in check rows 2> 2 A feet 
each way. How many square feet did each hill occupy? 

11. A field of 18 acres of corn was planted in check rows 
3 ft. 8 in. apart. Each hill averaged 2J4 stalks and each stalk 
iy 2 ears and it took 105 ears to make a bushel. How many 
bushels of corn were raised? Find its value at 48 cents a 
bushel, and at the present market price. 

12. By raising a better variety of corn, but 90 ears would 
have been required to make a bushel in problem 11. What 
would be gained by raising this better corn at 48 
cents a bushel? How much would be gained for the same 
acreage for 15 years? 

13. A crop of corn has been increased 8 bu. to the acre 
by careful selecting. What would be the increase on 25 
acres? Determine its value at 52 cents per bushel. How 
many hours could be spent in selecting seed for the 25 acres 
if paid for from the increased yield? Value the labor at 18 
cents per hour. 

14. Get an ear of corn. Count the number of rows of 
corn on the ear. Shell off the butts and tips of the ear. 
Count the number of kernels in a row. How many kernels 
on the ear? How many hills would the ear plant if three 
kernels were dropped in a hill? How many such ears would 
be required to plant an acre if one hill occupies 13% sq. 
ft. of space? 

15. What is the cost of seed corn per acre, when a bushel, 
worth $3.00, will plant 6 acres? 

16. If a good ear of corn weighs 12 oz., how many such 
ears does it require to make a bushel? (72 lb. to the 
bushel). 



FARM ACCOUNTS 55 

17. Twenty ears of good corn will plant an acre of 
ground. How many bushels of corn does it require to plant 
35 acres, if it takes 120 ears to make a bushel? 

18. A man spent two days in testing 800 ears of corn. 
What was this work worth at $2 per day ? 

19. He took out 50 ears that did not germinate well. He 
figured that 125 ears made a bushel. How many bushels 
of good seed corn had he? 

20. How many acres would this plant, if a bushel of seed 
plants six acres? 

21. What part of the 800 ears was taken out ? What part 
did he keep? What was the per cent of germination? What 
per cent of a crop would he have had if he had shelled his 
corn and planted it without taking out the poor ears? 

22. A farmer plants 36 acres of corn which averaged, 
by properly testing his seed, 75 bushels to the acre. How 
many bushel does he raise? Find its value at 72 cents per 
bushel. 

23. If 93% of the seed on the field of a neighbor, who 
did not test his seed, grew, how many bushels was he 
out on 36 acres, if his land could have produced 75 bushels 
if he had tested his seed? 

24. Corn was worth 72 cents a bushel. How many dol- 
lars was he out by not testing his seed? 

25. How much more did the first farmer get for his crop 
by testing his seed? What was the original cost of this 
added value? See example 18. 

26. Seven of the ten kernels taken from an ear of corn 
germinate. What per cent germinate? What per cent do 
not? 



56 FARM ACCOUNTS 

27. A man plants 30 acres of corn. Seventy per cent 
of the kernels germinate. How many of the thirty acres 
are wasted because all of the corn did not germinate? How 
many acres planted with perfect seed would produce the 
same crop as the thirty acres planted? 

28. What is the yield of nine acres of corn, each acre 
producing 80 bushels? What is it worth at 61 cents per 
bushel? What is it worth at the present average market 
quotation ? 

29. How many bushels of shelled corn will a wagon box 

2 ft. by 3 ft. by 12 ft. hold? A cu. ft. holds j/$ bushel. 

30. A bushel of ear corn makes y 2 bushel of shelled corn. 
How many bushel of ear corn would a wagon box 2 ft. by 

3 ft. by 12 ft. hold? 

31. One cubic foot holds what part of a bushel of ear 
corn? Read problems 29 and 30 before trying to answer 
this. 

32. How many bushels of ear corn can be stored in a 
crib 10 ft. by 12 ft. by 20 ft.? 



FARM ACCOUNTS 57 



FENCING. 

i. How many acres are there in a field 40 rods square? 
What is the distance around the field? If posts are set one 
rod apart, how many posts would it take to fence the field? 
What is the cost of these posts at 15 cents each? 

2. Single barbed wire weighs about 1 lb. to the rod. 
Determine the cost of wire for a 4 wire fence on the above 
field, when barbed wire is quoted at 3^ cents per lb. 

3. Two men with a team can string, stretch, and staple 
12 rods of 4 barbed wires per hour. Determine the cost of 
putting on the wire if each man's time is worth 15 cents 
per hour and each horse's time 10 cents per hour. 

4. Determine the cost of digging the post holes and set- 
ting the posts on the above field, if a man can dig the holes 
and set four posts every hour. Labor is worth 15 cents an 
hour. 

5. What is the total cost of fencing the above field of 10 
acres? 

6. How many acres in a field 20 rods by 80 rods ? How 
does the area of this field compare with field in prob- 
lem 1? What is the distance around this field? How does 
the distance around this field compare with the distance in 
problem 1 ? How many posts, set one rod apart, would it 
take to fence the field? Determine their cost at 15 cents 
each. 

7. In Example 6 what is the cost of a 4 wire fence similar 
to that in problem number 2? 

8. Determine the cost of putting on the wire and digging 
the post holes. The cost of labor is to be at the same rate as 
problems 3 and 4. 



58 FARM ACCOUNTS 

9. Compare the cost of fencing the above two fields. 
Which is the greater and how much? 

10. What is the shape of a four-sided field which is 
cheapest to fence? 

11. The above fences last 20 years. What is the annual 
cost per year of each? (1/20 of the cost of each fence is 
spoken of as its annual depreciation.) 

12. If money is worth 6%, what is the yearly interest on 
the money invested in fences on each of the above fields? 

13. How many rods of fencing are required per acre in 
each of the above fields? 

14. What would be the cost of woven wire at 30^ per 
rod instead of barbed wire on the above two fields? 

15. In a cash expense account would the depreciation 
and interest on your fence investment on the above fields 
be Dr. or Cr.? 

16. How many acres are there in a section of land? How 
many in a quarter section? 

17. How far would a man travel in going around a sec- 
tion of land? 

18. How many rods of fence would it take to fence a 
section of land? 

19. How many fence posts would be required to fence 
the section, if placed one rod apart? 

20. Determine the value of the posts required in prob- 
lem 19 at 15^ per post. 

21. It costs 35 cents a rod to fence. Determine the cost 
of fencing a field 40 rd. by 80 rd. 

22. The fence in problem 21 lasts 15 years. What is the 
annual depreciation? 

23. What is the interest at 6% per year on the money 
invested in problem 21 ? 



FARM ACCOUNTS 59 



WEEDS AND SEEDS. 



i. A quart of water weighs 2 pounds. What is the 
weight of 25 gallons? 

2. Iron sulphate costs $16.00 per ton. Determine the 
cost of one hundred pounds. 

3. If a person mixes 25 gallons of water with 50 pounds 
of iron sulphate, what part of the mixture by weight is each? 
What per cent of the mixture is iron sulphate? 

4. A man plants 20 acres of oats on a field that measures 
40 rods by 80 rods. He purchases a spraying machine at a 
cost of $100. It throws a spray 163/2 feet. 

(a) How many times would he have to travel the 
length of the field to spray it? 

(b) How far would the team travel ? 

(c) A man can spray this field in one day. The 
labor of the man and team costs $4.00. The interest invest- 
ment on the machine is $3.00. He uses iJ/£ tons of iron sul- 
phate, to spray with, at $18 per ton. What is the total cost 
of spraying 20 acres? What is the cost per acre? 

5. If an acre of wheat produces 24 bushels, and 12^2 per 
cent of it is weed seed, how many bushels are weed seed? 
How much would the farmer have to deduct from his sale 
of 160 acres of wheat, at $1.04 per bushel? 

6. It takes two hours to clean enough grain to plant 3 
acres. What does it cost at 15 cents per hour for labor? 
What would be the cost of cleaning enough wheat to plant 
30 acres? 

7. A farmer hires a man to pull weeds out of his corn- 
field. The man works 3 days of ten hours each at 12^ cents 
per hour. What was the cost? 



60 FARM ACCOUNTS 

8. A tree sparrow eats % ° z - of weed seed in a day. 
It is estimated that in the state of Iowa there are 500,000 
tree sparrows. If they make their home in the state 200 
days, how many tons of weed seed will be destroyed dur- 
ing their stay? 

9. A quail was killed and from its crop were taken 10,000 
pig-weed seeds. At this rate daily, how many pig-weed 
seeds would a flock of 25 quail eat in one week? 

10. Estimating the damage done by insects at 61 cents 
per acre, how much would this amount to on a quarter sec- 
tion of land? On a section of land? 

11. If there are 50 birds to the square mile in the county 
in which you live, how many birds are there in your county? 

12. A bird was seen to feed 30 locusts to her young in 
one hour. If 25 nests were found on each square mile, how 
many insects would the birds feed to their young in a county 
having an area of 336 square miles? What is the weight in 
pounds of the locusts fed, if each weighs 15 grains? 

13. In round numbers, the area of Wisconsin is 56,000 
square miles. Counting 20 broods of young birds to the 
square mile, and each brood eating 30 locusts an hour dur- 
ing 15 hours of the day for 100 days, how many pounds of 
insects were destroyed if the average weight of an in- 
sect is 16 grains? 

14. Each insect destroyed in the preceding problem 
would eat 4 times its own weight of crops. How many tons 
of crops were saved if the birds did the work indicated 
above? What would be the value of the crops at $8 per 
ton? 



FARM ACCOUNTS 61 

15. A farmer has 800 bushels of oats to thresh. Four 
pounds in each bushel are weed seeds. What % of his crop 
is weed seed? 

16. One bushel of heavy seed oats gives an increased 
yield of 8.5 bushels. What is the increase from 3 bu. of 
heavy seed oats? 

17. Wheat is worth 90 cents per bushel. It costs 25 
cents an acre to harrow land. How many times can one 
afford to harrow land to increase the yield 3 bushels per 
acre? 

18. How far will a team have to travel to plow a field 
18 rods wide by 32 rods long with a 16-inch plow? 

19. A strip of land 18 rods long and 32 rods wide con- 
tains how many acres? 

20. A man with 4 horses can plow 5 acres in a day of 10 
hours. What does it cost per acre to plow if a man's time 
is worth iyy 2 cents an hour and a horse's time 10 cents an 
hour? 

2i. A field containing five acres is 20 rods long. How 
wide is it? 

22. How many times must a man go across a field 80 
rods square with a harrow 14 ft. wide? How far will he 
travel ? 

23. Corn is worth $ .50 per bushel. It costs $ .25 per 
acre to harrow the land. How many times can one afford 
to harrow the land to get an increase of 4 bushels per acre? 

24. How many pounds of wheat are produced on 25 
acres yielding: 22 bushels per acre? A bushel of wheat 
weighs 60 pounds. 



62 FARM ACCOUNTS 

25. Fifty-five bushels of oats are raised on each of 25 
acres. How many pounds are raised? A bushel of oats 
weighs 32 pounds. 

26. Mr. Jones plants % of an acre of potatoes. It yields 
132 bushels of potatoes which he sells at 45 cents per 
bushel. At this rate, what would he have received for an 
acre? What would he have received for two and one-half 
acres ? 

27. The cost of raising the above % acre of potatoes was 
$2j. What was the profit? What would be the profit on 
2^/2 acres at the same rate? 

28. One bushel of heavy seed oats yields 8 bushels more 
than a bushel of light seed oats. W^hat would be the added 
value on 30 acres sown with 60 bushels of heavy seed oats? 

29. How many furrows must one turn to plow a strip 
48 rods wide, if a plow turns a furrow 16 inches wide? How 
far will a team travel if the length of the field is 80 rods? 

30. How many square rods in a field 40 rods square? 
How many acres does it contain? 

31. On a field of 14 acres of potatoes, the following were 
used in spraying 5 times : 

500 lb. of copper sulphate, @ 6^ ; 

8 bu. of lime, @ 35^ : 

12 lb. of arsenic (white), @ 8^ ; 
100 hr. of labor, man and team, @ 35$ ; 
Wear of machinery (estimated), $5.00. 

32. What was the total cost of the spraying? 

33. What was the cost per acre for spraying 5 times? 

34. What did it cost to spray each acre once? 



FARM ACCOUNTS 63 

35. The sprayed potatoes yielded 147 bu. per acre. Un- 
sprayed potatoes yielded 83 bu. per acre. What increase 
per acre did spraying give? How many bushels increase 
resulted from the 14 acres? What was the value of this 
increase at 50 cents per bushel? After deducting the cost 
of spraying for the 14 acres from this increase, what was 
gained on the 14 acres by spraying? What was this per 
acre? 

36. Twenty bushels of halved potatoes are required to 
plant an acre. How many bushels are required to plant jy 2 
acres? When planted, they produced 317 bu. of potatoes 
per acre. How many bu. were produced on the 7^2 acres? 
What was the net yield in excess of seed per acre? 



64 FARM ACCOUNTS 



GARDEN AND ORCHARD. 

i. A quart of fresh strawberries costs 123/2 cents. Fif- 
teen quarts of canned berries are obtained from 30 quarts of 
fresh berries. What is the cost per quart for the fruit? 

2. To can 15 quarts of strawberries required 2 Y / 2 hours 
time. What is the cost of labor and fuel at 15 cents an hour 
to can a quart of berries? 

3. One pound of sugar is required for each quart of 
canned berries. What is the cost of the sugar used in can- 
ning the 30 quarts of berries, if 16 pounds of sugar cost one 
dollar? What is the cost of the sugar in one quart of 
the canned berries? 

4. What is the total cost for a quart of the above ber- 
ries? 

5. A crate of strawberries containing 32 boxes was pur- 
chased for uj4 cents per box. It took 3^4 hours labor and 
fuel at 16 cents per hour to do the canning. 16^4 pounds of 
sugar were used which cost at the rate of 18 lb. for $1.00. 
What did it cost to put up the berries? 

6. What is the value of an acre of ground planted to 
black raspberries and producing yearly 2,000 quarts of 
berries at 12 cents per quart? 

7. The first year the berries were planted, there was no 
cash return. What was the average value of the crop for 
nine years, including the first? 

8. The total cost for caring for the berries during the 
nine years was $1,179.90. What was the average yearly 
cost? What was the annual net return from the berries? 



FARM ACCOUNTS €5 

9. An acre of bearing gooseberries cost its owner the 
following items in one year: 

Labor $33.33 

Marketing (man and horse) 23.88 

Boxes 11.00 

Picking overseer j^gy 

.Pickers 30.00 

Interest and taxes 16.00 

What was the total cost of the acre for one year? 

10. The gross returns from the acre were 3,000 quarts 
of berries which sold for 8 cents per quart. What was re- 
ceived for the berries? 

11. What was the net income from the above acre of 
gooseberries ? 

12. An acre of strawberries cost during the first two 
years as follows : 

Int. on investment and taxes 2 yrs. . . $ 32.00 

Preparing land 2.00 

Plants and planting 25.00 

Cultivating ~ It - 

Hoeing 39.20 

Covering g l8 

Hauling mulch for covering 19.20 

Uncovering 3 o6 

Weeding II43 

Picking overseer I4>00 

Pickers 5aoo 

Boxes and making 14.66 

Marketing l8oo 

What was the total expense for the two years? 



66 FARM ACCOUNTS 

13. The second year the acre yielded 4,000 quarts of ber- 
ries which sold for 9 cents per quart. What did they bring? 

14. What was the net profit for the two years when one 
crop of berries had been produced? What was the annual 
profit on the above bed at the end of the second year? If 
the above acre produced 4,000 quarts of berries the third 
year, and these sold at Sy 2 cents, what did the crop bring? 
The cost for this year was $184. What was the profit the 
third year? What was the net annual profit for the three 
years? 

15. How many rows of currant bushes on a field 8 rods 
wide, if the rows are five feet apart? Each row is 20 rods 
long. How long would it take to cultivate between the 
rows, if a team travels 2^2 miles per hour? What would it 
cost to cultivate this piece, if a man and team are worth 35 
cents an hour? 

16. Determine the number of apple trees set 20 feet apart 
on an acre of ground. 

17. If set 25 feet apart, how many trees will be required? 

18. An average yield for an apple tree is 3^ bushels. 
How many bushels would a five-acre orchard set with trees, 
planted 25 feet apart each way, and each tree producing an 
average, yield ? What would the crop be worth at 75 cents 
per bushel? 

19. How many barrels would it take to pack the crop 
from the orchard in problem 18, if each barrel held 3 bush- 
els? What would these barrels cost at 22 cents each? 



FARM ACCOUNTS 



67 



SCALE TICKETS. 

i. Mr. Jones delivered ten loads of oats at a warehouse at 
35 cents per bushel. The following were the weights given 
him for each load: 



Gross 


Weight of 


Net 


Net 


Value 


weight of 










Load in lb. 


Wagon. 


Weight lb. 


Weight bu. 


35c. 


3785 


1225 


2560 


80 


$28.00 


3780 


1300 








3800 


1270 








3750 


1290 








3810 


1260 








3740 


1240 








3645 


1310 








3740 


1250 








3660 


1280 








3720 


1315 








Totals 











The net weight of each load is the difference between the 
weight of the load and the weight of the wagon. 

To find the number of bushels divide the net weight of 
the load by the weight of a bushel of oats (32 lb.). 

Find the total gross weight of the ten loads. 

Find the total weight of the wagons. 

What is the total weight of all the oats hauled? What is 
the total number of bushels hauled? What is the value of 
this number of bushels? Compare this answer with the 
sum of the values of each of the ten loads as found in the 
last column. The answers should be the same. 



68 FARM ACCOUNTS 

2. Mr. Jones' neighbors helped him haul 6 loads of hogs 
to town, on a market day. 

The gross weights of the loads were 3,020 lb., 3,960 lb., 
2,840 lb., 3,165 lb., 2,844 lb., 2,954 lb.; wagon weights 
were, 1,280 lb., 1,296 lb.., 1,140 lb., 1,340 lb., 1,242 lb., 
1,215 lb. 

Find the value of the six loads of hogs at $8.45 per hun- 
dred. Find the value of the hogs at the present market 
price. Check your work by comparing the sum of the 
values of the several loads with the value of the total net 
weight of all six loads. 

Make a scale ticket. 

3. Mr. Adams delivered 4 loads of seed peas to the Leon- 
ard Seed Company. The gross weight of each load was as 
follows : 

4,100 lb. 4,210 lb. 3,864 lb. 3,970 lb. 

The wagon weights were : 
1,290 lb. 1,310 lb. 1,254 lb. 1,267 lb. 

What did he receive for the peas at $1.75 per bushel? 60 
pounds of peas make a bushel. 

Make a scale ticket. 

4. Make a scale ticket and find the value of 7 loads of 
ear corn, 72 lb. to the bushel at 65 cents per bushel. Gross 
weights : 

3,880 lb., 3,760 lb., 3,884 lb., 3,850 lb., 3,910 lb., 3,924 
lb., 3,824 lb. 

Wagon weights: 1,140 lb., 1,154 lb., 1,178 lb., 1,112 
lb., 1,200 lb., 1,180 lb., 1,206 lb. 

What is the value of the above seven loads of corn at the 
present market price for ear corn? 



FARM ACCOUNTS 69 

5 If the above were seven loads of shelled corn, what 
would be their value at 68 cents per bushel? What would 
be their value at the present market price for shelled corn? 

(Any daily or weekly paper gives present market quota- 
tions.) 

6. Make a scale ticket for the following : 6 loads of hay 
weighed on the Eastman Lumber Company scales at Platte- 
ville, Wisconsin. 

Gross weights : 
3,260 lb., 3,140 lb., 3,380 lb., 2,978 lb., 2,460 lb ; 2,956 lb. 

Wagon weights : 

1,240 lb., 1,210 lb., 1,290 lb., 1,238 lb., 1,240 lb., 1,266 lb. 

What is the value of the six loads of hay at $12.75 per 
ton? What is the value of the same at the present price 
quoted for marsh hay? What is the value at the price 
quoted for timothy hay ? 



70 FARM ACCOUNTS 

FOOD REQUIREMENTS. 

DAIRY CATTLE. 

Note — These problems are designed for advanced pu- 
pils. 

i. Professor Haecker, of Minnesota, found that for 
maintenance, a cow required for every ioo pounds of her 
weight a daily allowance of .07 of a pound of protein, .7 
of a pound of carbohydrates, and .01 of a pound of fat. 

What would a cow weighing 1,000 pounds require of each 
of the substances named? A cow weighing 1,100 lb.? A 
cow weighing 1,200 lb.? A cow weighing 1,150 lb.? A cow 
weighing 950 lb.? 

2. He also found from a number of tests that it took 
more feed for a cow producing a greater quality and quan- 
tity of milk. The following table shows this relationship : 

Daily Allowance of Digestible Nutrients for One Pound of 

Milk. 







Lb. 


Lb. 


Lb. 






Protein. 


Carbohydrates 


Fat 


Testing 


3 % 


0.040 


0.19 


0.015 


(( 


3.5% 


0.042 


0.21 


0.016 


ti 


4.0% 


0.047 


0.23 


0.018 


11 


4.5% 


0.049 


0.26 


0.020 


tt 


5.0% 


0.051 


0.27 


0.021 


u 


5.5% 


0.054 


0.29 


0.022 


(( 


6.0% 


0.057 


0.31 


0.024 


11 


6.5% 


0.061 


0.33 


0.025 


(t 


7.0% 


0.063 


0.35 


0.027 



FARM ACCOUNTS 



71 



If a cow gave 20 pounds of 3.5% milk daily, we find by 
referring to the above table that she would require : 

20 times .042 lb. of protein which is .84 lb. protein ; 

20 times .21 lb. carbohydrates which is 4.2 lb. carbohy- 
drates ; 

20 times .016 lb. fat which is .32 lb. of fat. 



3. Without considering the weight of a cow, determine 
how much protein, carbohydrates and fat she should be fed 
to produce 



(a) 
(b) 
(c) 
(d) 
(e) 
(f) 

te) 

(h) 

(i) 
(J) 



25 lb. 

16 lb. 

24 lb. 

32 lb. 

28 lb. 

21 lb. 

14 lb. 

19 lb. 

18 lb. 

32 lb. 



of 4 % 

of 4y 2 % 

of 3 % 
of 3 % 
of 5 % 
of 3/2% 

of 6y 2 % 

of 5 % 
of 4 % 
of 31/2% 



milk daily 



4. A cow weighing 1,250 pounds gives 28 lb. of 4% 
milk. How much protein, carbohydrates and fat should she 
receive daily for bodily maintenance and for the produc- 
tion of the milk? 

5. How much protein, carbohydrates, and fat should be 
fed daily to a cow weighing 1,200 pounds and producing 35 
lb. of 4% milk. 

6. In the above problems, what three factors enter into 
the problem of how much digestible nutrients should be 
fed a cow ? 



72 FARM ACCOUNTS 

Table of Digestible Nutrients in One Pound of Feed. 





Protein lb. 


Carbohydrates 
lb. 


Fat lb. 


Alfalfa 


.105 


.405 


.009 


Mangles 


.011 


.05 


.001 


Red Clover 


.071 


.378 


.019 


Soy bean hay- 


.106 


.409 


.012 


Corn Fodder- 


-ears . 025 


.346 


.012 


Corn Fodder- 


-without ears. 014 


.312 


.007 


Corn silage 


.014 


.142 


.007 


Mixed Hay 


.042 


.42 


.013 


Bran 


.119 


.42 


.025 


Oats 


.088 


.492 


.043 


Oil Meal 


.315 


.357 


.024 


Shorts 


.13 


.457 


.045 


Corn 


.078 


.668 


.043 


Barley 


.084 


.653 


.016 


Gluten Meal 


.297 


.425 


.061 


Corn Meal 


.081 


.64 


.035 



7. How much of each of protein, carbohydrates and fat 
in one ton of alfalfa? Of bran? Of red clover? Of corn si- 
lage? 

8. How much of each, protein, carbohydrates and fat in : 

(a) 50 pounds of soy bean hay? 

(b) 20 pounds of oil meal? 

(c) 25 pounds of oats? 

(d) 80 pounds of mangles? 

(e) 150 pounds of corn fodder without ears? 

9. From the table of digestible nutrients, make out a 
daily ration that will properly supply a cow weighing 1,100 
pounds and giving 30 lb. of 4>4% milk, with the proper 
quantities of protein, carbohydrates, and fats. 



FARM ACCOUNTS 73 

10. The cow mentioned in problem 9 is fed the follow- 
ing: 

45 pounds of corn silage ; 
10 pounds of clover hay ; 

4 pounds of corn meal ; 

4 pounds of wheat bran ; 

2 pounds of gluten meal. 

What is the quantity of protein, of carbohydrates, and of 
fats in each of these feeds? What is the total quantity of 
carbohydrates, of protein, and of fats ? How does this com- 
pare with what you found the cow needed in problem 9? 



74 FARM ACCOUNTS 

HOUSEHOLD PROBLEMS. 

i. What is the value of 27 eggs at 15^ per doz.? 

2. What is the value of 3 lb. and 5 oz. of butter at 18^ 
per lb.? 

3. What will it cost to supply sheets for four beds if the 
cloth is 24$ per yd. double width ? First find the size of an 
ordinary sheet and the number needed. 

4. What will a set of common dishes cost? Inquire at 
home or at a store. 

5. Covering for a couch 6 feet by 23^ feet costs 35^ per 
yard, and is 40 inches wide. Find the cost of the material. 

6. A girl wishes to crochet a shawl. How many skeins 
will it take and what will it cost at the average size and 
price? 

7. A girl picked raspberries on shares. She received 
every tenth quart for herself, and in all picked 473 quarts. 
If she received 10^ per qt. for her berries, what did she 
receive in all? 

8. A girl was given a room for her own if she would 
paper the walls and paint the wood work. The room was 
12 ft. by 14 ft. and 8 ft. high. There are two windows 3 ft. 
by 5 ft. and one door 3 ft. by 7 ft. The conditions also were 
that she should make out a bill of the cost of paint, one paint 
brush, paper, carpet and window shades necessary for the 
room. Make such a bill with material as low in price as you 
can get at your nearest trading place. 



FARM ACCOUNTS 75 

9. One girl works out for $4 per week and her board, 
and works 52 weeks in a year. Another girl teaches 36 
weeks in a year at $10 per week and pays $4 per week for 
her board for 52 weeks. If the teacher's expenses were $50, 
besides her board, and the other girl's expenses were $30,' 
what is the difference between their savings? 

10. What is the average cost of a common sized cake, 
frosted on top and sides? Which would be cheaper for a 
society : to contribute food for a supper, or each pay 40^, 
supposing there were 25 members in the society and they 
sell 53 tickets at 25^ each for the supper? 

11. Make up ten household problems and distribute to 
members of the class. These household problems require 
careful thinking to get the answers that would be obtained 
in real work in the farm house. Talk these over with your 
folks at home. 



76 FARM ACCOUNTS 



MISCELLANEOUS PROBLEMS. 

1. The number of sheep of shearing age in the United 
States in 191 1 was 39,761,000. The average weight of a 
fleece was 6.98 pounds. What was the number of pounds 
of wool produced? What was its value at 21 cents per 
pound? 

2. What is the value of five hogs weighing 261 pounds, 
243 pounds, 236 pounds, 232 pounds and 218 pounds, at 
$8.75 per hundred? 

3. What were the 20,509,000 horses in the United States 
in 1912 worth at $105.94 per head? 

4. In 191 1, North Dakota grew 9,150,000 acres of wheat 
averaging 8 bushels to the acre. What was it worth at 89 
cents per bushel? 

5. What is the height of a horse in inches that stands 
15^4 hands high? 

6. What is the approximate number of tons of clover 
hay in a mow 40 feet by 36 feet by 18 feet deep? 

(There are about 600 cu. ft. in a ton of well-settled clover 
hay, 500 cu. ft. in a ton of timothy hay, and 400 cu. ft. in a 
ton of wild hay.) 

7. A load of wild hay is 12 feet wide, 16 feet long and 9 
feet high. What is its approximate value at $12.75 P er ton? 

8. How many tons in a cone-shaped stack of timothy 
hay, 36 feet high and 14 feet in diameter? 



FARM ACCOUNTS 77 

g. A hog loses about 20% of its live weight when 
dressed. A hog weighing 296 pounds and costing $9.25 per 
hundred is killed by a butcher. It retailed for an average 
price of 13% cents per pound. Did the butcher gain or lose 
on the hog and how much? 

10. What is the cost of carpeting a room 12 ft. by 14 ft., 
with carpet ^ of a yard wide, at $1.25 per yard? 

11. Two cups of sugar weigh 1 pound, two cups of but- 
ter weigh 1 pound, four cups of flour weigh 1 pound. 

Find the cost of the following recipe when butter is 32 
cents per pound, eggs 2.7 cents per dozen, flour $1.85 per 
hundred, 2 teaspoonfuls of baking powder $ .00% and spices 
$ .ooy z . 

1 cup butter, 4 cups flour, 2 cups of sugar, 2 teaspoonfuls 
baking powder, 1 teaspoonful spices, 5 eggs. 

12. A pound of wheat removes about ^ 2 o of a pound of 
potash from the soil. How much potash will be removed 
from a 160-acre field producing 20 bushels of wheat to the 
acre. What is its value at 6 cents per pound? 

13. If the straw weighs iy 2 times the grain, what is the 
weight of the straw on the field in problem 12? Every 1,000 
pounds of straw removes 6.3 pounds of potash. How much 
potash does the crop of wheat in this problem remove? 
What is its value at 6d per lb.? 

14. Wheat removes 2.2 lbs. of phosphoric acid for straw 
and 7.9 lb. of phosphoric acid for grain in every 1,000 lb. 
How much phosphoric acid is taken from the farm in prob- 
lem 12 when the wheat crop is sold? What is its value at 
S J M per lb.? 

15. Determine how much nitrogen is removed from the 
160 acres in problem 12, allowing 20.8 lb. for 1,000 pounds 
of grain and 4.8 lb. for 1,000 pounds of straw. What is its 
value at 16 cents per pound? 



78 FARM ACCOUNTS 

16. What is the total value of the nitrogen, phosphorus 
and potash in problems 12, 13, 14, and 15? 

17. A ton of barnyard manure contains 10 pounds of 
nitrogen, 6 pounds of phosphoric acid and 9 pounds of pot- 
ash. What is the value of the load if the potash is worth 6 
cents, phosphoric acid $ l / 2 cents and nitrogen 16 cents per 
pound? 

18. At the above prices, what is the value of an acre of 
clover hay yielding 2 tons for manuring purposes, if clover 
hay contains 40 lb. of nitrogen, 10 pounds of phosphoric 
acid and 40 pounds of potash per ton? 

19. What is the dressed weight of a beef weighing on 
foot 1,560 pounds, if it loses 40% of its weight in dressing? 

20. A piece of land is 80 rods long. It is 45 rods wide 
at one end and 35 rods at the other. How many acres does 
it contain? 

21. A pasture in the form of a triangle has a base 140 
rods long and an altitude of 32 rods. How many acres does 
it contain? 

22. The average weight of silage is about 40 pounds per 
cubic foot. How many tons of silage in a circular silo 173/2 
ft. in diameter and 25 ft. high ? 

23. If an animal eats 40 pounds per day, how long would 
the silo in problem 22 feed 25 head of stock? 

24. It takes about 400 pounds of water to mature one 
pound of wheat. How many tons of water would be re- 
quired to mature an acre of wheat producing 18 bushels? 

25. How many barrels of water does a rectangular cis- 
tern 10 ft. by 8 ft. by 6 ft. contain? 

26. How many barrels of water does a circular cistern 
7 ft. in diameter and 6 ft. deep contain? 



FARM ACCOUNTS 79 

ABBREVIATIONS. 

pr. pair 

@ at 

acct. account 

Bal. balance 

Pd. paid 

Pres. president 

Sec. secretary 

in. inch 

ft. foot or feet 

lb. pound or pounds 

oz. ounce or ounces 

Mdse. merchandise 

yd. yard 

bu. bushel 

bbl. barrel 

Amt. amount 

M. ' thousand 

C. hundred 

cwt. hundred weight 

cd. cord 

pkg. package 

sq. square 

qt. quart 

pt. pint 

hr. hour 

P. P. parcel post 

rec'd. received 

pkt. packet 



80 FARM ACCOUNTS 

GLOSSARY. 

Bill — A written record of buying or selling with names of 
buyer and seller and material bought, with date. 

Bond — A written obligation of a government or corporation 
bearing a fixed rate of interest. 

Butter fat — The part of milk of which butter is composed. 

Capitalize — To use capital letters correctly in written lan- 
guage. 

Conservation — The careful use of natural resources, such as 
soil, wild life, plants, etc., so that they will never be- 
come extinct. 

Conserve — To save for future use. 

Cash — Legal money. 

Corporation — A company of persons, organized by law to 
transact business, manufacture or trade. 

Crate — A frame for holding fruit or produce boxes, etc. 

Dairyman — One who keeps cows for the production of milk, 
from which butter, cheese or cream is made. 

Depreciation — The amount or per cent which a building, 
machine or animal decreases in value because of use or 
age. 

Discount — The amount or per cent by which a sum is les- 
sened or made smaller. 

Dry Goods — Goods that are made to wear, not groceries. 

Due Bill — A mere statement that a debt is due one person 
from another with date. 

Example — Something to be followed for practice or drill. 

Expense — That which is paid out for help, or material which 
is not to be sold for profit. 

Facilities — Tools or conditions with which one has to work. 

Farm Produce — Anything raised on a farm. 

Fertilize — To enrich the soil by any process that helps plant 
growth. 



FARM ACCOUNTS 81 

Firm— A company organized to do business in trade or 

industry. 
"Foot Up" — To add a column of figures and place sum in 

the proper place. 
Groceries—Whatever is kept to sell for food or to use in 

eating. 
Halved Potatoes— Potatoes that are cut up for planting. 
Hardware— Metal goods used for building, fencing, etc. 
Itemize — To name each item bought or sold in a bill. 
Iron Sulphate — A chemical used for spraying to destroy in- 
sects. 
Milk Sheet— A sheet on which is kept the number of pounds 

of milk one or more cows give each day, with dates. 
Milk Tester— A machine which separates butter fat from 

milk and determines the per cent of fat in ioo pounds 

of milk. 

Net Proceeds— The amount left after the expense is sub- 
tracted. 

Order— A written form of request for goods, or of money 
to be paid, sent or given by one person to another 
named in the order, with date. 

Pelts— The skins of sheep or other animals. 

Plumber— One who works putting in pipes, furnaces, etc., 
for heating, gas, water, etc. 

Practical— That which pertains to the daily life and work 
of the ordinary citizen ; useful or beneficial in the nec- 
essary things of living. 

Problem— Something to be done, or found out by arithmetic 
or otherwise. 

Punctuate— To use correctly the punctuation marks in writ- 
ten language such as, comma, period, question mark, 
semicolon, colon, dash, quotation marks, apostrophe 
and parenthesis. 



82 FARM ACCOUNTS 

Raw Material — Material that is not yet manufactured for 

final use or consumption. 
Receipt — A written statement of payment of some value 

from one person to another with date, place and name 

of persons. 
Requisite — That which is required or necessary. 
Scale Ticket — A written statement of the total weight of 

a load of produce and weight of wagon when weighed 

on scales. It may contain price or cost also. 
Soil Crop — Green fodder. 
Statement — A form of bill in which the things bought or 

sold are not itemized. 
Stocks — A written statement of shares in a company or 

corporation not bearing interest. Stocks may or may 

not pay dividends or profits. 
Tested Seed — Seed which has been selected from a field or 

plot, a part of whose crop has been found, by testing, to 

germinate or grow well. 
Transactions — Acts of buying, selling or trading in any 

business. 



LIBRARY OF CONGRESS 



000E7flD3^45 



